Canada Border Services Agency Act (S.C. 2005, c. 38)
Full Document:
Assented to 2005-11-03
Marginal note:1992, c. 28, s. 7(1)
66. Subsection 33.7(1) of the Act is replaced by the following:
Marginal note:Extension of time
33.7 (1) The Minister or any officer designated by the President for the purposes of this section may at any time extend in writing the time prescribed by the regulations made under this Part for the accounting of goods or the payment of any amount owing as duties.
Marginal note:1993, c. 44, s. 83
67. The portion of subsection 35.02(2) of the Act before paragraph (a) is replaced by the following:
Marginal note:Notice requiring marking or compliance
(2) The Minister or any officer designated by the President for the purposes of this section may, by notice served personally or by registered mail, require any person
Marginal note:2001, c. 25, s. 32
68. The portion of subsection 42(2) of the Act before paragraph (a) is replaced by the following:
Marginal note:Inspections
(2) An officer, or an officer within a class of officers, designated by the President for the purposes of this section, may at all reasonable times, for any purpose related to the administration or enforcement of this Act,
Marginal note:2001, c. 25, s. 33
69. Section 42.01 of the Act is replaced by the following:
Marginal note:Methods of verification
42.01 An officer, or an officer within a class of officers, designated by the President for the purposes of this section may conduct a verification of origin (other than a verification of origin referred to in section 42.1), verification of tariff classification or verification of value for duty in respect of imported goods in the manner that is prescribed and may for that purpose at all reasonable times enter any prescribed premises.
Marginal note:1997, c. 14, s. 38
70. The portion of subsection 42.1(1) of the Act before paragraph (a) is replaced by the following:
Marginal note:Methods of verification
42.1 (1) Any officer, or any officer within a class of officers, designated by the President for the purposes of this section, or any person, or any person within a class of persons, designated by the President to act on behalf of such an officer, may, subject to the prescribed conditions,
Marginal note:2001, c. 25, s. 36
71. The portion of subsection 43.1(1) of the Act before paragraph (a) is replaced by the following:
Marginal note:Advance rulings
43.1 (1) Any officer, or any officer within a class of officers, designated by the President for the purposes of this section shall, before goods are imported, on application by any member of a prescribed class that is made within the prescribed time, in the prescribed manner and in the prescribed form containing the prescribed information, give an advance ruling with respect to
Marginal note:2001, c. 25, s. 39(1)
72. Subsection 57.01(1) of the Act is replaced by the following:
Marginal note:Marking determination
57.01 (1) Any officer, or any officer within a class of officers, designated by the President for the purposes of this section may, at or before the time goods imported from a NAFTA country are accounted for under subsection 32(1), (3) or (5), in the prescribed manner and subject to the prescribed conditions, make a determination as to whether the goods have been marked in the manner referred to in section 35.01.
Marginal note:1997, c. 36, s. 166
73. Subsection 58(1) of the Act is replaced by the following:
Marginal note:Determination by officer
58. (1) Any officer, or any officer within a class of officers, designated by the President for the purposes of this section, may determine the origin, tariff classification and value for duty of imported goods at or before the time they are accounted for under subsection 32(1), (3) or (5).
Marginal note:2001, c. 25, s. 41(1)
74. The portion of subsection 59(1) of the Act before paragraph (a) is replaced by the following:
Marginal note:Re-determina- tion or further re-determination
59. (1) An officer, or any officer within a class of officers, designated by the President for the purposes of this section may
75. Section 97.21 of the Act is amended by adding the following in alphabetical order:
“Commissioner”
« commissaire »
“Commissioner” means the Commissioner of Revenue appointed under section 25 of the Canada Revenue Agency Act.
“Minister”
« ministre »
“Minister” means the Minister of National Revenue.
76. The Act is amended by adding the following after section 97.21:
Ancillary Powers
Marginal note:Ancillary powers
97.211 (1) The Minister may, for the purposes of administering or enforcing this Part, exercise any of the following powers that are necessary for the collection of debts due to Her Majesty under this Part:
(a) the powers provided for in paragraphs (a) and (b) of the definition “prescribed” in subsection 2(1) as well as those provided for in subsections 3.3(1) and (2), 43(1) and 115(1); and
(b) any other powers that are conferred under any provision of this Act that is specified by the Governor in Council on the recommendation of the Minister and the Solicitor General of Canada.
Marginal note:Publication
(2) An order made for the purpose of subsection (1) must be published in Part II of the Canada Gazette as soon as practicable after it is made.
Marginal note:2001, c. 25, s. 58(1)
77. Subsection 97.22(3) of the Act is replaced by the following:
Marginal note:Amounts demanded
(3) Any amount of money demanded under paragraph 133(1)(c) or (1.1)(b) and any interest payable under subsection 133(7), from and after the time notice is served under subsection 131(2), is a debt due to Her Majesty in right of Canada from the person who requested the decision and the person shall pay the amount so demanded or, if the person appeals the decision of the Solicitor General of Canada under section 135, give security satisfactory to that Minister.
Marginal note:2001, c. 25, s. 58(1)
78. (1) Subsection 97.34(2) of the Act is replaced by the following:
Marginal note:Appeal to Federal Court
(2) If a person has appealed a decision of the Solicitor General of Canada to the Federal Court under section 97.23 or 135, the Minister must not take any action described in subsection (1) to collect the amount in controversy before the date of the decision of the Court or the day on which the person discontinues the appeal.
Marginal note:2001, c. 25, s. 58(1); 2002, c. 8, s. 193
(2) Subsections 97.34(4) and (5) of the Act are replaced by the following:
Marginal note:Effect of appeal
(4) If a person has made a request under section 60 or 129 or has appealed under section 67 or 68 and the person agrees in writing with the Solicitor General of Canada to delay proceedings on the request or appeal, as the case may be, until judgment has been given in another action before the Federal Court, the Canadian International Trade Tribunal or the Supreme Court of Canada, in which action the issue is the same or substantially the same as that raised in the request or appeal of the person, the Minister may take any of the actions described in subsection (1) for the purpose of collecting the amount payable, or a part of the amount payable, determined in a manner consistent with the decision or judgment in the other action at any time after the Solicitor General of Canada notifies the person in writing that
(a) the decision of the Canadian International Trade Tribunal or Federal Court in that action has been mailed to the Solicitor General of Canada;
(b) judgment has been pronounced by the Federal Court of Appeal in that action; or
(c) judgment has been delivered by the Supreme Court of Canada in that action.
Marginal note:Effect of taking security
(5) The Minister must not, for the purpose of collecting an amount payable, or a part of an amount payable, under this Act, take any of the actions described in subsection (1) if a person has given security to the Solicitor General of Canada when requesting or appealing from a decision of that Minister or the President.
Marginal note:2001, c. 25, s. 58(1)
79. Subsection 97.5(3) of the Act is replaced by the following:
Marginal note:How application made
(3) The application must be made by delivering or mailing the application and a copy of the notice of objection to the Chief of Appeals in a Tax Services Office or Taxation Centre of the Canada Revenue Agency.
Marginal note:2001, c. 25, s. 61
80. (1) Paragraph (a) of the definition “customs information” in subsection 107(1) of the Act is replaced by the following:
(a) relates to one or more persons and is obtained by or on behalf of
(i) the Minister for the purposes of this Act or the Customs Tariff, or
(ii) the Minister of National Revenue for the purposes of the collection of debts due to Her Majesty under Part V.1;
Marginal note:2001, c. 25, s. 61, c. 41, s. 121
(2) Subsection 107(3) of the Act is replaced by the following:
Marginal note:Authorized use of customs information by official
(3) An official may use customs information
(a) for the purposes of administering or enforcing this Act, the Customs Tariff, the Excise Act, 2001, the Special Imports Measures Act or Part 2 of the Proceeds of Crime (Money Laundering) and Terrorist Financing Act or for any purpose set out in subsection (4), (5) or (7);
(b) for the purposes of exercising the powers or performing the duties and functions of the Solicitor General of Canada under the Immigration and Refugee Protection Act, including establishing a person’s identity or determining their inadmissibility; or
(c) for the purposes of any Act or instrument made under it, or any part of such an Act or instrument, that the Governor in Council or Parliament authorizes the Minister, the Agency, the President or an employee of the Agency to enforce, including the Agriculture and Agri-Food Administrative Monetary Penalties Act, the Canada Agricultural Products Act, the Feeds Act, the Fertilizers Act, the Fish Inspection Act, the Health of Animals Act, the Meat Inspection Act, the Plant Protection Act and the Seeds Act.
Marginal note:2001, c. 25, s. 61, c. 41, s. 121
(3) Paragraphs 107(4)(c) and (d) of the Act are replaced by the following:
(c) may reasonably be regarded as necessary solely for a purpose relating to the administration or enforcement of this Act, the Customs Tariff, the Excise Act, the Excise Act, 2001, the Excise Tax Act, the Export and Import Permits Act, the Immigration and Refugee Protection Act, the Special Import Measures Act or Part 2 of the Proceeds of Crime (Money Laundering) and Terrorist Financing Act by an official of the Agency;
(c.1) may reasonably be regarded as necessary solely for a purpose relating to the enforcement of the Agriculture and Agri-Food Administrative Monetary Penalties Act, the Canada Agricultural Products Act, the Feeds Act, the Fertilizers Act, the Fish Inspection Act, the Health of Animals Act, the Meat Inspection Act, the Plant Protection Act and the Seeds Act by an official of the Agency;
(c.2) may reasonably be regarded as necessary solely for a purpose relating to the administration or enforcement of Part V.1 by an official or a class of officials of the Canada Revenue Agency designated by the Minister of National Revenue;
(d) may reasonably be regarded as necessary solely for a purpose relating to the administration or enforcement of this Act, the Excise Act, the Excise Act, 2001 or the Export and Import Permits Act by a member of the Royal Canadian Mounted Police;
(4) Subsection 107(5) of the Act is amended by adding the following after paragraph (g):
(g.1) an official of the Canada Revenue Agency solely for a purpose relating to the administration or enforcement of the Canada Pension Plan, the Employment Insurance Act, the Excise Act, the Excise Act, 2001, the Excise Tax Act or the Income Tax Act;
(5) Subsection 107(5) of the Act is amended by adding the following after paragraph (j):
(j.1) an official of the Canadian Food Inspection Agency for the purpose of administering or enforcing any Act referred to in section 11 of the Canadian Food Inspection Agency Act if the information relates to the import, export or in-transit movement of goods into or out of Canada;
Marginal note:2001, c. 25, s. 61
(6) The portion of subsection 107(12) of the Act before paragraph (a) is replaced by the following:
Marginal note:Appeal from order to disclose customs information
(12) An order or direction that is made in the course of or in connection with any legal proceeding and that requires an official to give or produce evidence relating to customs information may, by notice served on all interested parties, be immediately appealed by the Minister or the Minister of National Revenue, as the case may be, or by the person against whom the order or direction is made
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